Pool and spa water heater



FIG. 1 is a front elevation view of the pool and spa water heater;

FIG. 2 is a right side elevation view of the pool and spa water heater;

FIG. 3 is a rear elevation view of the pool and spa water heater;

FIG. 4 is a left side elevation view of the pool and spa water heater;

FIG. 5 is a top plan view of the pool and spa water heater; and,

FIG. 6 is a bottom plan view of the pool and spa water heater. 

The ornamental design for a pool and spa water heater, as shown. 